Supplementary Provisions, Article 7Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.
第七条（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置）
The provisions of Article 336, paragraph (6) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article whose payment is finalized on or after October 1, 2023, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (referred to as the "Former Order" in the following Article) whose payment was finalized before that date.
新令第三百三十六条第六項の規定は、令和五年十月一日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、同日前に支払の確定した改正前の所得税法施行令（次条において「旧令」という。）第三百三十六条第一項に規定する利子等又は配当等については、なお従前の例による。
interest and similar incomemachine translation
「利子等」
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, as Article 224, paragraph (1) of that Act refers to it — leaving out interest on ordinary deposits and others a Cabinet Order (政令) sets and interest and distributions on bearer securities — for which the recipient must give notice of their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 136 of 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In Articles 7 and 8 of the supplementary provisions (附則) of Cabinet Order No. 136 of 2022, the Order for Enforcement of the Income Tax Act as it stood before that Cabinet Order amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 8